Legal Opinion
American Bankers Insurance Group v. United States
Court of Appeals for the Eleventh Circuit
Decided May 10, 2005No. 04-10720PublishedCited by 275 opinions
1Opinion of the Court
DUBINA, Circuit Judge:
American Bankers Insurance Group, Inc. (“ABIG”) appeals the district court’s grant of summary judgment to the United States, finding the long distance telephone services ABIG purchased.from AT&T subject to an excise tax under Internal Revenue Code § 4252(b)(1). For the reasons that follow, we reverse the district court’s judgment and hold that the long distance telephone services at issue are not subject to taxation under § 4252(b)(1) 1 or § 4252(b)(2) 2 .
I. BACKGROUND
A. Facts
Between October 1, 1998, and March 31, 2002, taxpayer, ABIG, purchased inter state,…
2Cases cited26 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Brown v. GardnerSupreme Court of the United States · 1994
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3Cited by275 opinions
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- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2011
- Roger Chavez v. Mercantil Commercebank, N.A.Court of Appeals for the Eleventh Circuit · 2012
- Reese Brothers, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2006
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